Partnerships, LLCs, LLPs, and S Corporations - The newer pass-through entities have made state tax laws more complex and complicated the entity choice decision. Although pass-through entities are generally treated similarly, there are subtle differences that can have a substantial effect on certain owners.
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|Authors:||Altieri, Mark P. ; Cenker, William J.|
The CPA journal. - New York, NY : New York State Soc. of Certified Public Accountants, ISSN 0094-2049, ZDB-ID 8606109. - Vol. 72.2002, 10, p. 40-47
The CPA Journal Millennium Series - Creditors' Rights: Tax-Qualified Plans and IRAs - ERISA's anti-alienation protection provides qualified plans with substantial protection from creditors. Recent developments have given ERISA-like protection to IRA plans, but with qualifications and exceptions that vary from state to state.
Altieri, Mark P., (2000)
TAX - Gulf Opportunity Zone Act Of 2005 - The Katrina Emergency Tax Relief Act of 2005 offered hurricane-disaster-oriented tax relief. The Gulf Opportunity Zone Act of 2005 provides additional tax relief and significant tax-planning opportunities for your clients.
Rothman, Jason A., (2006)
TAX - Surviving Katrina - In response to the costliest catastrophe in American history, President Bush signed into law significant federal tax relief for victims of Hurricane Katrina. All CPAs must be aware of these new tax provisions because while most of them require a relationship with the disaster areas, there are provisions that any taxpayer can take advantage of.
Altieri, Mark P., (2006)
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